Nader,Inc,Has the Following Information Available At the Beginning of the Period,there Were 500 Units in &\text

question 98

Multiple Choice

Nader,Inc.,has the following information available: $\begin{array}{lrr}&\text { Costs from } &\text { Costs from }\\&\text { Beginning } &\text { Current Period }\\&\text { Inventory }\\\text { Direct materials } & \$ 2,300 & \$ 21,252 \\\text { Conversion costs } & 6,200 & 150,536\end{array}$
At the beginning of the period,there were 500 units in process that were 40 percent complete as to conversion costs and 100 percent complete as to direct materials costs.During the current period,4,300 units were started and completed.Ending inventory contained 320 units that were 80 percent complete as to conversion costs and 100 percent complete as to direct materials costs.(Assume that the company uses the FIFO costing method.)
The equivalent units of production for direct materials and conversion costs,respectively,were

• A) 5,120 for direct materials and 5,056 for conversion costs.
• B) 4,480 for direct materials and 4,544 for conversion costs.
• C) 4,120 for direct materials and 4,056 for conversion costs.
• D) 4,620 for direct materials and 4,856 for conversion costs.

---

Definitions:

Unconditional Positive Regard

A term in psychology that refers to accepting and supporting someone regardless of what they say or do, especially in a therapist-client relationship.

Source Traits

Source traits refer to the basic underlying traits or characteristics in a person's personality from which surface traits, observable behaviors, arise.

Surface Traits

Aspects of personality that can easily be seen by other people in the outward actions of a person.

Raymond Cattell

A psychologist known for his research in personality, intelligence theory, and a range of psychometric tests, contributing significantly to psychological assessment.